# The Income Tax (Manufactured Interest) Regulations 1992, Regulation 13: Interpretation of Part V


In this part of these Regulations, “dividend manufacturer” and “manufactured dividend” have the meanings given by regulation 10.

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Source: https://www.legislation.gov.uk/uksi/1992/2074/regulation/13 (the official version)
Page: https://openlegislation.uk/income-tax-manufactured-interest-regulations-1992/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.